{"id":4351,"date":"2019-03-12T10:35:25","date_gmt":"2019-03-12T10:35:25","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-ballarpur-industries-ltd-2018-64-itr-21sn-168-dtr-225-193-ttj-521-nagtrib\/"},"modified":"2019-03-12T10:35:25","modified_gmt":"2019-03-12T10:35:25","slug":"acit-v-ballarpur-industries-ltd-2018-64-itr-21sn-168-dtr-225-193-ttj-521-nagtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-ballarpur-industries-ltd-2018-64-itr-21sn-168-dtr-225-193-ttj-521-nagtrib\/","title":{"rendered":"ACIT v. Ballarpur Industries Ltd.   (2018) 64 ITR 21(SN) \/ 168 DTR 225 \/ 193 TTJ 521 (Nag)(Trib.)"},"content":{"rendered":"<p>Tribunal held that sales tax incentive availed under package scheme of incentive of Government of Maharashtra is\u00a0 capital receipt and is\u00a0 not chargeable to tax.( AY.2005 -06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax &#8211; Capital or revenue -Incentive received under Package Scheme of Incentives of Govt. of Maharashtra is capital receipt and not liable to tax.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4351","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-18b","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=4351"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4351\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}